An Auditor Is Considering Whether the Omission of the Confirmation

question 10

Multiple Choice

An auditor is considering whether the omission of the confirmation of investments impairs the auditor's ability to support a previously expressed unmodified opinion. The auditor need not perform this omitted procedure if:

• A)the results of alternative procedures that were performed compensate for the omission.
• B)the auditor's assessed level of detection risk is low.
• C)the omission is documented in a communication with the audit committee.
• D)no individual investment is material to the financial statements taken as a whole.

---

Definitions:

Spiral

A curve that winds around a central point, getting progressively farther away as it revolves around the point.

Comminuted

A crushed bone fracture with many fragments.

Fracture Line

A physical break or crack indication on a bone or hard surface, typically resulting from trauma or stress.

Bone Fragments

Small pieces of bone, often the result of fractures, that are separated from the main bone.